RUTTO, K. K. .; BAIMWERA, B. .; TARUS, J. The Moderating Role of Regulatory Framework on the Relationship Between Digital Infrastructure and Tax Collection Efficiency. Journal of Finance and Accounting, [S. l.], v. 5, n. 8, p. 83–99, 2025. DOI: 10.70619/vol5iss8pp83-99-672. Disponível em: https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/672. Acesso em: 5 dec. 2025.